Texas Sales Tax on Cars by rvn17507

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									Sample Community College
Statistical Supplement 1
Net Assets by Component
Fiscal Years 2002 to 2006
(unaudited)
(amounts expressed in thousands)



                                                                               For the Fiscal Year Ended August 31,

                                                         2006              2005               2004               2003              2002

Invested in capital assets, net of related debt       $286,915             $268,145           $249,604           $257,258          $253,576
Restricted - expendable                                170,695              144,657            122,791            109,161           101,223
Restricted - nonexpendable                              28,146               21,651             16,347              9,228             9,223
Unrestricted                                            83,835               75,527             68,091             52,570            43,670
            Total primary government net assets      $ 569,592        $     509,980      $     456,833      $     428,217      $    407,692




Note: Due to reporting format and definition changes prescribed by GASB Statement 34, only fiscal years 2002-2006 are available.
Sample Community College
Statistical Supplement 2
Revenues by Source
Fiscal Years 2002 to 2006
(unaudited)

                                                                        For the Year Ended August 31,
                                                                      (amounts expressed in thousands)

                                                     2006            2005            2004            2003           2002

Tuition and Fees (Net of Discounts)                $156,875        $149,405        $131,049        $111,346         $97,269
Governmental Grants and Contracts
     Federal Grants and Contracts                    12,283          11,698         12,688          12,537          10,244
     State Grants and Contracts                      36,805          35,052         31,451          29,158          19,885
     Local Grants and Contracts                       1,762           1,678          1,136           1,319           1,103
Non-Governmental Grants and Contracts                 10290            9800          9,742          10,140           8,656
Sales and services of educational activities         14,328          13,646         11,596           9,675           9,481
Auxiliary enterprises                                68,715          65,443         63,585          60,049          58,158
Other Operating Revenues                             15,221          14,496         14,263          13,204          12,156
                    Total Operating Revenues        316,279         301,218        275,510         247,428         216,952
State Appropriations                                136,418         126,589        126,020         139,615         155,453
Ad Valorem Taxes                                     59,656          57,776         61,089          61,642          50,750
Gifts                                                29,239          28,686         24,295          23,232          26,892
Investment income                                     5,985           5,102          4,916           7,587           7,405
Other non-operating revenues                          1,196           5,686            991           1,490          15,439
               Total Non-Operating Revenues         232,494         223,839        217,311         233,566         255,939
Total Revenues                                    $ 548,773       $ 525,057      $ 492,821       $ 480,994       $ 472,891




                                                                        For the Year Ended August 31,
                                                                      (amounts expressed in thousands)

                                                     2006            2005            2004            2003           2002

Tuition and fees (net of discounts)                   28.59%          28.46%         26.59%          23.15%          20.57%
Governmental grants and contracts
     Federal grants and contracts                      2.24%          2.23%           2.57%           2.61%           2.17%
     State grants and contracts                        6.71%          6.68%           6.38%           6.06%           4.20%
     Local grants and contracts                        0.32%          0.32%           0.23%           0.27%           0.23%
Non-governmental grants and contracts                  1.88%          1.87%           1.98%           2.11%           1.83%
Sales and services of educational activities           2.61%          2.60%           2.35%           2.01%           2.00%
Auxiliary enterprises                                 12.52%         12.46%          12.90%          12.48%          12.30%
Other operating revenues                               2.77%          2.76%           2.89%           2.75%           2.57%
                    Total Operating Revenues          57.63%         57.37%          55.90%          51.44%          45.88%
State appropriations                                  24.86%         24.11%          25.57%          29.03%          32.87%
Ad valorem taxes                                      10.87%         11.00%          12.40%          12.82%          10.73%
Gifts                                                  5.33%          5.46%           4.93%           4.83%           5.69%
Investment income                                      1.09%          0.97%           1.00%           1.58%           1.57%
Other non-operating revenues                           0.22%          1.08%           0.20%           0.31%           3.26%
               Total Non-Operating Revenues           42.37%         42.63%          44.10%          48.56%          54.12%
Total Revenues                                       100.00%        100.00%         100.00%         100.00%         100.00%




Note: Due to reporting format and definition changes prescribed by GASB Statement 34, only fiscal years 2002-2006 are available.
Sample Community College
Statistical Supplement 3
Program Expenses by Function
Fiscal Years 2002 to 2006
(unaudited)

                                                                   For the Year Ended August 31,
                                                                  (amounts expressed in thousands)

                                                 2006            2005           2004           2003            2002

Instruction                                    $141,947        $131,830       $121,968       $119,546        $114,357
Research                                        104,759         104,580        104,510        101,788          93,953
Public service                                   53,408          52,772         51,496         57,502          56,508
Academic support                                 32,389          34,469         28,484         31,367          28,811
Student services                                 20,844          19,208         18,868         17,842          17,614
Institutional support                            20,477          20,721         18,843         18,074          17,287
Operation and maintenance of plant               35,129          33,709         36,211         35,880          28,167
Scholarships and fellowships                      8,264           7,727          9,626          9,871           8,682
Auxiliary enterprises                            66,366          63,046         61,362         58,269          56,286
Depreciation                                     25,354          24,474         23,323         22,359          19,158
                 Total Operating Expenses       508,937         492,536        474,691        472,498         440,823
Interest on capital related debt                  6,720           6,743          6,794          5,321           4,300
Loss on disposal of fixed assets                    702             553          1,205          1,094           1,396
            Total Non-Operating Expenses          7,422           7,296          7,999          6,415           5,696
Total Expenses                                $ 516,359       $ 499,832      $ 482,690      $ 478,913       $ 446,519


                                                                   For the Year Ended August 31,
                                                                  (amounts expressed in thousands)

                                                 2006            2005           2004           2003            2002

Instruction                                       27.49%         26.37%         25.27%          24.96%          25.61%
Research                                          20.29%         20.92%         21.65%          21.25%          21.04%
Public service                                    10.34%         10.56%         10.67%          12.01%          12.66%
Academic support                                   6.27%          6.90%          5.90%           6.55%           6.45%
Student services                                   4.04%          3.84%          3.91%           3.73%           3.94%
Institutional support                              3.97%          4.15%          3.90%           3.77%           3.87%
Operation and maintenance of plant                 6.80%          6.74%          7.50%           7.49%           6.31%
Scholarships and fellowships                       1.60%          1.55%          1.99%           2.06%           1.94%
Auxiliary enterprises                             12.85%         12.61%         12.71%          12.17%          12.61%
Depreciation                                       4.91%          4.90%          4.83%           4.67%           4.29%
                 Total Operating Expenses         98.56%         98.54%         98.34%          98.66%          98.72%
Interest on capital related debt                   1.30%          1.35%          1.41%           1.11%           0.96%
Loss on disposal of fixed assets                   0.14%          0.11%          0.25%           0.23%           0.31%
            Total Non-Operating Expenses           1.44%          1.46%          1.66%           1.34%           1.28%
Total Expenses                                   100.00%        100.00%        100.00%         100.00%         100.00%

Note: Due to reporting format and definition changes prescribed by GASB Statement 34, only fiscal years 2002-2006 are
available.
Sample Community College
Statistical Supplement 4
Tuition and Fees
Last Ten Academic Years
 (unaudited)




                                                                        Resident
                                                         Fees per Semester Credit Hour (SCH)
                                                                                                                                                  Increase
 Academic        Registration                                                                       Student         Cost for     Cost for 12     from Prior Increase from
   Year               Fee            In-District             Out-of-District       Technology       Activity       12 SCH In-    SCH Out-of-      Year In- Prior Year Out-
   (Fall)        (per student)       Tuition                 Tuition                  Fees           Fees           District       District        District   of-District

   2005      $       20          $                  36                     36 $        6        $      5       $         584              584       9.98%         9.98%
   2004              15                             32                     32          6               5                 531              531       7.93%         7.93%
   2003              12                             30                     30          5               5                 492              492      24.24%        24.24%
   2002              12                             27                     27          3               2                 396              396       7.03%         7.03%
   2001              10                             25                     25          3               2                 370              370               -             -
   2000              10                             25                     25          3               2                 370              370      14.91%        14.91%
   1999              10                             23                     23          2               1                 322              322       8.05%         8.05%
   1998              10                             21                     21          2               1                 298              298       4.56%         4.56%
   1997               9                             20                     20          2               1                 285              285               -             -
   1996              9                             20                     20           2               1                 285              285




                                                                   Non - Resident
                                                         Fees per Semester Credit Hour (SCH)


                                                                                                                    Cost for                      Increase
 Academic        Registration        Non-Resident            Non-Resident                           Student         12 SCH         Cost for      from Prior Increase from
   Year               Fee              Tuition                  Tuition            Technology       Activity         Out of        12 SCH           Year       Prior Year
   (Fall)        (per student)       Out of State            International            Fees           Fees            State       International   Out of State International

   2005      $        20         $         76            $         91          $       6        $      5       $       1,064 $          1,244      10.49%         8.84%
   2004               15                   68                      83                  6               5                 963            1,143       7.00%         5.83%
   2003               12                   64                      79                  5               5                 900            1,080      17.19%        13.92%
   2002               12                   58                      73                  3               2                 768              948       6.96%         0.21%
   2001               10                   54                      73                  3               2                 718              946               -     5.35%
   2000               10                   54                      69                  3               2                 718              898      11.15%         5.65%
   1999               10                   50                      67                  2               1                 646              850       8.03%         5.99%
   1998               10                   46                      63                  2               1                 598              802       4.36%         6.51%
   1997                9                   44                      59                  2               1                 573              753               -             -
   1996               9                    44                      59                  2               1                 573              753




Note: Includes basic enrollment tuition and fees but excludes course based fees such as laboratory fees, testing fees and certification fees.
Sample Community College
Statistical Supplement 5
Assessed Value and Taxable Assessed Value of Property
Last Ten Fiscal Years
(unaudited)

                                   (amounts expressed in thousands)                                               Direct Ra

                                                                               Ratio of Taxable   Maintenance
                      Assessed                                   Taxable       Assessed Value          &
                     Valuation of               Less:         Assessed Value    to Assessed       Operations
Fiscal Year           Property                Exemptions          (TAV)             Value             (a)

  2005-06            56,558,508                4,730,952        51,827,556         91.64%         $   0.070000
  2004-05            53,865,246                4,593,157        49,272,088         91.47%              0.070000
  2003-04            52,270,533                3,865,041        48,405,492         92.61%              0.070000
  2002-03            55,100,463                5,472,323        49,628,141         90.07%              0.070000
  2001-02            52,283,007                5,685,074        46,597,933         89.13%              0.070000
  2000-01            45,105,978                4,233,520        40,872,458         90.61%              0.070000
  1999-00            38,032,497                2,954,045        35,078,452         92.23%              0.070000
  1998-99            33,343,008                2,636,782        30,706,226         92.09%              0.070000
  1997-98            30,372,111                2,314,607        28,057,504         92.38%              0.070000
  1996-97            28,846,711                2,795,815        26,050,897         90.31%              0.070000


Source: Local Appraisal District
Notes: Property is assessed at full market value.
      (a) per $100 Taxable Assessed Valuation
Sample Community College
Statistical Supplement 6
State Appropriation per FTSE and Contact Hour
Last Ten Fiscal Years
(unaudited)
(amounts expressed in thousands)

                                                       Appropriation per FTSE                              Appropriation per Contact Hour
                                                                                                                                              State
                                                                         State                 Academic        Voc/Tech        Total      Appropriation
                                     State            FTSE            Appropriation            Contact          Contact       Contact      per Contact
               Fiscal Year        Appropriation        (a)             per FTSE               Hours (a)       Hours   (b)      Hours          Hour


                   2005-06        $     100,624          24,946   $            4,034                  6,591           3,863      10,455   $       9.62
                   2004-05              105,377         23,348                 4,513                  6,596           3,846      10,442          10.09
                   2003-04              104,323         22,114                 4,718                  6,207           3,738       9,944          10.49
                   2002-03              103,280         20,552                 5,025                  5,995           3,864       9,859          10.48
                   2001-02              102,247          18,706                5,466                  5,464           3,819       9,283          11.01
                   2000-01              101,225          16,326                6,200                  5,051           3,706       8,757          11.56
                   1999-00              100,212          14,810                6,767                  4,761           3,610       8,371          11.97
                   1998-99               99,210          13,823                7,177                  4,510           3,384       7,894          12.57
                   1997-98               98,218          12,471                7,876                  4,654           3,354       8,009          12.26
                   1996-97               97,236          13,050                7,451                  4,669           2,968       7,637          12.73




          Notes:


          FTSE is defined as the number of full time students plus total hours taken by part-time students divided by 12.



          (a) Source CBM001
          (b) Source CBM00A
Sample Community College
Statistical Supplement 7
Principal Taxpayers
Last Ten Tax Years
(unaudited)



                             Type of                                                              Taxable Assessed Value (TAV) by Tax Year ($000 omitted)
        Taxpayer             Business               2005             2004             2003             2002            2001             2000              1999             1998             1997             1996
Talk Tools                 Manufacturing $       361,467 $        356,125 $        350,862 $        345,677 $       340,569 $       335,536 $         330,577 $         325,692 $        320,878 $        314,587
Fast Computing              Computers            335,042          330,091          325,212          320,406         315,671         311,006           306,410           301,882          297,420          291,589
Memory on Board             Computers            324,500          319,704          314,980          310,325         305,739         301,220           296,769           292,383          288,062          283,805
Gizmos                     Manufacturing         260,863          256,376          251,967          247,633         243,374         239,198           235,075           231,032          227,058          223,152
Shocking Electric              Utility           242,771          238,011          233,344          228,769         224,283         219,885           215,574           211,347          207,203          203,140
Boards and Baud             Computers            196,585          192,542          188,582          184,703         180,904         177,183           173,539           169,969          166,473          163,209
Dot Com Again                 Internet           163,657          159,666          155,771                 -               -                -                -                -                -                -
Buy Our Lots                Real Estate          143,382          139,592          136,187          132,866                -                -                -                -                -                -
We Fly Cheap                   Airline           140,553                -                -                 -               -                -                -                -                -                -
Burgers Galore              Restaurant           136,688          133,335                -                 -               -                -                -                -                -                -
Needles and Bandages          Medical                  -          135,686          132,766          129,908         127,111         124,375           121,698           119,078          116,515          114,230
What You Need              Manufacturing               -                -                -                 -               -                -                -          105,842          103,767          101,732
No Outage Cable                Utility                  -               -                -                 -               -                -                -                -           95,364           93,494
You Name It                Manufacturing                -               -                -                 -               -                -                -                -                -           94,225
Big Machines               Manufacturing                -               -                -                 -               -                -         101,435            99,009           36,642                -
Books                      Conglomerate                 -               -                -                 -               -        104,552           102,002           100,494                -                -
Green Cars                 Manufacturer                 -               -                -                 -        111,975         109,244           107,102                 -                -                -
Home Sites                  Real Estate                 -               -                -          120,513         117,574         114,706                  -                -                -                -
Office Builder             Construction                 -               -          129,702          126,539         123,452                 -                -                -                -                -

                                    Totals $    2,305,508   $    2,261,128   $    2,219,373   $    2,147,339   $    2,090,652   $    2,036,905   $    1,990,181   $    1,956,728   $    1,859,382   $    1,883,163

            Total Taxable Assessed Value $     51,827,556   $   49,272,088   $   48,405,492   $   49,628,141   $   46,597,933   $   40,872,458   $   35,078,452   $   30,706,226   $   28,057,504   $   26,050,897




                             Type of                                                                   % of Taxable Assessed Value (TAV) by Tax Year
        Taxpayer             Business                2005             2004             2003             2002            2001            2000               1999             1998             1997             1996
Talk Tools                 Manufacturing            0.70%            0.72%            0.72%            0.70%           0.73%           0.82%              0.94%            1.06%            1.14%            1.21%
Fast Computing              Computers               0.65%            0.67%            0.67%            0.65%           0.68%           0.76%              0.87%            0.98%            1.06%            1.12%
Memory on Board             Computers               0.63%            0.65%            0.65%            0.63%           0.66%           0.74%              0.85%            0.95%            1.03%            1.09%
Gizmos                     Manufacturing            0.50%            0.52%            0.52%            0.50%           0.52%           0.59%              0.67%            0.75%            0.81%            0.86%
Shocking Electric              Utility              0.47%            0.48%            0.48%            0.46%           0.48%           0.54%              0.61%            0.69%            0.74%            0.78%
Boards and Baud             Computers               0.38%            0.39%            0.39%            0.37%           0.39%           0.43%              0.49%            0.55%            0.59%            0.63%
Dot Com Again                 Internet              0.32%            0.32%            0.32%            0.00%           0.00%                -                 -                -                -                -
Buy Our Lots                Real Estate             0.28%            0.28%            0.28%            0.27%               -                -                 -                -                -                -
We Fly Cheap                   Airline              0.27%                -                -                -               -                -                 -                -                -                -
Burgers Galore              Restaurant              0.26%            0.27%                -                -               -                -                 -                -                -                -
Needles and Bandages          Medical                   -            0.28%            0.27%            0.26%           0.27%           0.30%              0.35%            0.39%            0.42%            0.44%
What You Need              Manufacturing                -                -                -                -               -                -                 -            0.34%            0.37%            0.39%
No Outage Cable                Utility                  -                -                -                -               -                -                 -                -            0.34%            0.36%
You Name It                Manufacturing                -                -                -                -               -                -                 -                -                -            0.36%
Big Machines               Manufacturing                -                -                -                -               -                -             0.29%            0.32%            0.13%                -
Books                      Conglomerate                 -                -                -                -               -           0.26%              0.29%            0.33%                -                -
Green Cars                 Manufacturer                 -                -                -                -           0.24%           0.27%              0.31%                -                -                -
Home Sites                  Real Estate                 -                -                -            0.24%           0.25%           0.28%                  -                -                -                -
Office Builder             Construction                 -                -            0.27%            0.25%           0.26%                -                 -                -                -                -

                                    Totals          4.45%            4.59%            4.50%            4.33%            4.49%            4.98%            5.67%            6.37%            6.63%            7.23%



Source: Local County Appraisal District
Sample Community College
Statistical Supplement 8
Property Tax Levies and Collections
Last Ten Tax Years
(unaudited)
(amounts expressed in thousands)




                                                                  Collections -                          Prior       Current                       Cumulative
 Fiscal Year                     Cumulative         Adjusted        Year of                         Collections of Collections of      Total      Collections of
   Ended             Levy           Levy            Tax Levy          Levy                           Prior Levies Prior Levies      Collections     Adjusted
 August 31            (a)        Adjustments           (b)             (c)         Percentage             (d)           (e)          (C+D+E)          Levy

    2006         $    56,346     $            - $       56,346     $     55,664       98.79%                          $        -        55,664       98.79%
    2005              51,009               819          51,828           50,916       98.24%                                532         51,448       99.27%
    2004              46,928             1,477          48,405           47,781       98.71%                                299         48,080       99.33%
    2003              45,051             4,577          49,628           48,690       98.11%                                356         49,046       98.83%
    2002              43,700             4,111          47,811           46,903       98.10%                                247         47,150       98.62%
    2001              42,826             3,772          46,598           45,428       97.49%                                246         45,674       98.02%
    2000              40,256               616          40,872           39,585       96.85%                                257         39,842       97.48%
    1999              37,036            (1,958)         35,078           34,408       98.09%                                203         34,611       98.67%
    1998              33,332            (2,782)         30,550           30,086       98.48%                                160         30,246       99.00%
    1997              29,332            (1,496)         27,836           27,402       98.44%                                163         27,565       99.03%
    1996              25,226               825          26,051           25,676       98.56%                                191         25,867       99.29%




Source: Local Tax Assessor/Collector and District records.
(a) As reported in notes to the financial statements for the year of the levy.
(b) As of August 31st of the current reporting year.
(c) Property tax only - does not include penalties and interest
(d) Represents cumulative collections of prior years not collected in the current year or the year of the tax levy.
(e) Represents current year collections of prior years levies.
Sample Community College
Statistical Supplement 9
Ratios of Outstanding Debt
Last Ten Fiscal Years
(unaudited)



                                                                                                            For the Year Ended August 31 (amounts expressed in thousands)
                                                       2006             2005              2004                 2003             2002             2001             2000             1999              1998             1997
General Bonded Debt
General obligation bonds                          $       67,605    $      61,390     $      60,000     $        59,000     $     58,000     $     57,000     $     56,000     $     55,000      $     54,000     $      53,000
Notes                                                           -                -                  -                   -                -                -                -                 -                -                  -
Less: Funds restricted for debt service                   (6,487)           (9,734)           (9,000)             (8,500)         (8,000)          (7,500)          (7,000)          (6,500)           (6,000)           (5,500)
Net general bonded debt                           $       61,118    $      51,656     $      51,000     $        50,500     $     50,000     $     49,500     $     49,000     $     48,500      $     48,000     $      47,500


Other Debt                                                                                (The amounts for Other Debt are not from Exhibit 1 of Sample CC. They are for illustration only)
Revenue bonds                                     $             -   $            -    $             -   $               -   $            -   $            -   $            -   $             -   $            -   $              -
Notes                                                         975           1,138              1,000                  900              800              700              600              500               400               300
Capital lease obligations                                       -                -                  -                   -                -                -                -                 -                -                  -
Total Outstanding Debt                            $       62,093    $      52,794     $      52,000     $        51,400     $     50,800     $     50,200     $     49,600     $     49,000      $     48,400     $      47,800




General Bonded Debt Ratios
Per Capita                                        $        43.46    $       36.73     $        36.27    $          35.91    $      35.56     $      35.20     $      34.84     $      34.49      $      34.13     $          33.78
Per FTSE                                                   2,618            2,212              2,184               2,163           2,142            2,120            2,099            2,077             2,056                2,034
As a percentage of Taxable Assessed Value                  0.08%            0.07%              0.07%               0.07%           0.07%            0.07%            0.07%            0.06%             0.06%                0.06%




Total Outstanding Debt Ratios
Per Capita                                        $        44.16    $       37.54     $        36.98    $          36.55    $      36.12     $      35.70     $      35.27     $      34.84      $      34.42     $          33.99
Per FTSE                                                   2,659            2,261              2,227               2,201           2,176            2,150            2,124            2,099             2,073                2,047
As a percentage of Taxable Assessed Value                  0.08%            0.07%              0.07%               0.07%           0.07%            0.07%            0.07%            0.07%             0.06%                0.06%


Notes: Ratios calculated using population and TAV from current year. Debt per student calculated using full-time-equivalent enrollment.

								
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